HF 2308 would allow Iowa to join a federal tax credit program, enabling Iowa residents who donate to scholarship granting organizations (SGOs) to claim a state tax credit. The bill requires the governor to elect participation in the federal tax credit (under IRS Section 25F) and mandates the departments of Revenue and Education to follow federal rules to administer the program starting tax years after January 1, 2027. This would let SGOs provide scholarships of up to $1,700 per year per student for eligible elementary and secondary school expenses, directly benefiting families using nonpublic schools.
HF 2340 establishes the "Choose Iowa" promotional program to support Iowa agricultural products. It creates a school purchasing program where schools receive matching funds (1:1) to buy eligible Iowa-grown food products from farms or businesses enrolled in the program. It also creates a food bank purchasing program, reimbursing Iowa food banks and emergency feeding organizations at a 1:1 rate for purchasing qualifying products, with a $200,000 annual cap and a $50,000 per organization limit. The bill requires farms/businesses to be "Choose Iowa" members to participate, and the Department of Agriculture administers both programs with annual reporting requirements.
HF 2441 modifies Iowa's Teach Iowa Scholar program by removing the requirement that applicants must rank in the top 25% of their teacher preparation program. Instead, it establishes new funding allocations starting July 1, 2026: 20% of funds must go to eligible classroom teachers providing special education instruction, and 50% must go to teachers employed in rural school districts (defined as districts with fewer than 1,000 students). The program continues to offer up to $4,000 annually (capped at $20,000 over five years) for teachers in STEM, ESL, special education, or hard-to-staff subjects. These changes directly affect teachers in rural areas and special education by altering how funds are distributed.
HF 2714 requires service companies selling motor vehicle or residential service contracts in Iowa to obtain and maintain a state license. It directly affects companies offering these contracts - covering home maintenance (like HVAC or appliances) or vehicle protection plans - to consumers. Key provisions include mandatory licensing, reporting ownership changes or disciplinary actions within 30 days, and defining terms like "service contract holder" and "substitute part" (e.g., aftermarket car parts). The bill explicitly states these contracts are not insurance, avoiding overlap with insurance regulations. Companies must submit detailed applications, including biographical affidavits for executives and copies of contract forms, with a $500 license fee.
SF 2462 establishes a statewide Early Childhood and Family Services (ECFS) system in Iowa to support families with children under 19. It creates district-level plans and advisory councils to coordinate evidence-based primary prevention strategies (like family support services), early intervention, and ongoing community resources focused on strengthening families and preventing child maltreatment. The bill includes funding for child care workforce assistance and requires the Department of Health and Human Services to develop a state plan through public collaboration. This system aims to improve child well-being by addressing root causes like poverty through coordinated, locally tailored services.
HF 2062 repeals a provision that allowed property owners to challenge proposed zoning changes by filing a written protest signed by owners of 20% of the affected area or within 200 feet of the property. Currently, such a protest would require a city council to approve the change with a 3/4 majority vote. This bill removes that requirement, meaning zoning changes would no longer need the higher vote threshold if a protest is filed. The change directly affects property owners in areas where zoning district modifications are proposed, eliminating their ability to block such changes through this specific process.
HF 2032 allows Iowa water and wastewater utilities to recover costs for specific infrastructure upgrades through new "system enhancement charges" on customer bills. It directly affects investor-owned utilities regulated by the Iowa Utilities Commission, enabling them to recover expenses for projects like replacing aging systems, installing new infrastructure for safety/environmental protection, or complying with federal/state regulations. Utilities must first get commission approval for a multiyear plan detailing costs and benefits before implementing these charges, with the commission requiring the plan to include cost estimates, engineering reports, and evidence of compliance with environmental rules. The bill defines "system enhancement costs" to include capital expenses, operations, and a pretax return, but explicitly excludes fines or penalties.
HF 2188 requires sellers, buyers, or their agents to submit a signed "declaration of value" with property transfer documents (like deeds) when recording in Iowa counties. This applies to most real estate transfers but exempts specific cases, including corporate mergers, family entity transfers without payment, and trust asset distributions to beneficiaries. The bill clarifies that counties must collect this declaration when paying transfer taxes, as outlined in existing tax code sections. It directly affects property sellers, buyers, and county recorders handling real estate transactions.
HF 2028 directs Iowa's Department of Revenue to study whether a reciprocal tax agreement with Wisconsin is feasible. Such an agreement would prevent double taxation for residents working across state lines - meaning Iowa workers in Wisconsin would pay tax only to Iowa, and Wisconsin workers in Iowa would pay tax only to Wisconsin. The study must be completed by December 1, 2026, with findings reported to the legislature. If deemed feasible and mutually beneficial, Iowa would draft a formal agreement for legislative approval. This bill directly affects Iowa and Wisconsin residents who commute across the border for work.
HF 601 requires money transfer businesses (licensees) to collect a $5 fee for each wire transfer of $500 or less, plus 2% of any amount over $500. The collected fees must be sent quarterly to Iowa's Department of Revenue, which then forwards all funds to the Office to Combat Human Trafficking. Customers who file individual income tax returns with a valid Social Security or tax ID number can claim a tax credit equal to the fees they paid during the year. Money transfer businesses must post notices informing customers about this tax credit opportunity. The bill directly affects money transfer service providers and their customers using wire transfers within Iowa.
This bill establishes a new prison construction account within the Iowa prison infrastructure fund. Starting in fiscal year 2025, once bonds for the Iowa State Penitentiary are paid off, an equivalent amount will be deposited annually into this new account. These funds can then be appropriated by the General Assembly for building new prisons or replacing infrastructure at existing correctional facilities. Additionally, the bill mandates annual infrastructure project reports from the Department of Corrections and creates a legislative study committee to examine future prison capacity needs.
This bill prohibits Iowa from issuing or renewing licenses for hospitals or health care facilities operated by entities from China, Russia, or North Korea. Specifically, it blocks licenses for government-owned entities from those countries, businesses where a majority is owned by such entities, or individuals who are citizens of those nations. The law applies to both hospitals (under Section 135B.3) and broader health care facilities (under Section 135C.6). It directly affects foreign government-linked businesses seeking to operate health care services in Iowa, with no exemptions for existing facilities. The policy change is limited to licensure requirements, not banning current operations.
